Bénéteau S.A. (LON:0K8N)

Bénéteau Balance Sheet

Financials in millions EUR. Fiscal year is January - December.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Jun 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	365.78	455.96	398.38	356.2	321.73	315.42
Cash & Short-Term Investments	365.78	455.96	398.38	356.2	321.73	315.42
Cash Growth	40.66%	14.46%	11.84%	10.72%	2.00%	34.90%
Accounts Receivable	20.31	18.74	25.68	80.46	57.16	33.03
Other Receivables	289.44	395.33	427.79	307.41	170.64	162.87
Receivables	309.75	414.06	453.47	387.87	227.8	195.91
Inventory	324.31	317.82	400.96	450.3	328.33	306.04
Prepaid Expenses	-	11.08	9.74	9.56	7.47	7.45
Other Current Assets	-	14.25	287.75	2.96	4.51	2.63
Total Current Assets	999.84	1,213	1,550	1,207	889.84	827.44
Property, Plant & Equipment	303.26	309.59	308.66	316.24	306.17	295.09
Long-Term Investments	66.72	57.7	74.35	74.03	83.36	39.77
Goodwill	32.06	33.95	32.08	91.05	90.75	87.35
Other Intangible Assets	13.26	14.93	17.61	18.04	16.22	14.26
Long-Term Deferred Tax Assets	15.76	17.09	23.03	15.76	12.81	14.51
Long-Term Deferred Charges	0.6	0.76	0.96	0.6	0.59	1.03
Other Long-Term Assets	0.49	5.12	2.87	2.92	0.38	0.37
Total Assets	1,432	1,652	2,010	1,726	1,400	1,280
Accounts Payable	93.51	62.23	107.95	164.77	139.8	96.14
Accrued Expenses	-	102.13	125.59	125.88	102.01	76.55
Short-Term Debt	207.43	327.08	465.55	316.92	153.1	154.29
Current Portion of Long-Term Debt	75.15	65.63	62.41	64.36	52.25	176.57
Current Portion of Leases	2.08	2.29	2.65	2.97	2.62	2.3
Current Income Taxes Payable	4.39	0.97	0.66	4.86	0.55	0.27
Current Unearned Revenue	-	74.01	103	179.08	154.65	109.69
Other Current Liabilities	245.32	87.12	235.34	101.23	94.47	46.93
Total Current Liabilities	627.88	721.47	1,103	960.07	699.44	662.74
Long-Term Debt	12.02	11.08	15.44	20.32	25.91	13.96
Long-Term Leases	5.72	5.85	6.48	7.66	5.34	5.3
Long-Term Deferred Tax Liabilities	-	0.29	1.55	2.47	1.18	0.32
Other Long-Term Liabilities	17.52	9.28	7.27	6.05	15.59	27.17
Total Liabilities	680.89	766.45	1,154	1,019	770.72	728
Common Stock	8.28	8.28	8.28	8.28	8.28	8.28
Additional Paid-In Capital	27.85	27.85	27.85	27.85	27.85	27.85
Retained Earnings	-24.81	92.85	184.99	103.14	73.42	-80.88
Treasury Stock	-25.62	-24.81	-20.29	-25.27	-11.28	-12.25
Comprehensive Income & Other	765.76	781.83	655.08	592.51	531.3	610.58
Total Common Equity	751.47	885.99	855.91	706.5	629.56	553.58
Minority Interest	-0.27	-0.14	0.11	-0.01	-0.16	-1.77
Shareholders' Equity	751.2	885.86	856.02	706.48	629.4	551.81
Total Liabilities & Equity	1,432	1,652	2,010	1,726	1,400	1,280
Total Debt	302.41	411.94	552.52	412.22	239.21	352.43
Net Cash (Debt)	63.37	44.02	-154.14	-56.02	82.52	-37.01
Net Cash Per Share	0.78	0.54	-1.90	-0.68	1.00	-0.45
Filing Date Shares Outstanding	80.41	80.51	80.94	80.31	81.55	81.45
Total Common Shares Outstanding	80.41	80.51	80.94	80.31	81.55	81.45
Working Capital	371.95	491.71	447.16	246.83	190.4	164.7
Book Value Per Share	9.35	11.00	10.58	8.80	7.72	6.80
Tangible Book Value	706.14	837.12	806.22	597.42	522.59	451.97
Tangible Book Value Per Share	8.78	10.40	9.96	7.44	6.41	5.55
Land	58.8	59.12	57.87	73.63	-	63.94
Buildings	338.07	335.65	318.32	339.09	-	310.7
Machinery	634.9	617.68	590.53	572.9	-	571.67
Construction In Progress	55.87	60.27	63.22	55.46	-	23.71

Updated Jun 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.